Sales and Use Tax Annotations

Annotation 425.0352

(b) SPECIFIC ITEMS CLASSIFIED.

425.0352 Dynowalker. The primary purpose of this product is the immobilization of the lower leg and foot in relation to each other rather than support of the body structure. Therefore, this item is considered to be in the nature of splints under Regulation 1591(c)(2) and is excluded from the definition of "medicine." 7/29/96.